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Measurement of Zakat Impact on Baitul Maal Hidayatullah: Evidence from Indonesia Abdullah Alkhosik Fathoni; Efri Syamsul Bahri; Mustafa Kamal
ZISWAF Vol 8, No 1 (2021): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Zakat is the third pillar of Islam that must be fulfilled by every Muslim who has a sufficient amount of zakat. The purpose of zakat management is to increase the benefits of zakat in creating social welfare and poverty alleviation. This study aims to measure the impact of zakat on the welfare of mustahiq using the Center of Islamic Business and Economic Studies (CIBEST) model. The research sample consisted of mustahiq households who received zakat funds from the Baitul Maal Hidayatullah Amil Zakat Institute (LAZ BMH). Measuring the impact of zakat using the CIBEST model includes both material and spiritual aspects. The primary data were collected using a questionnaire. The results of the study found that the mustahiq household welfare index value increased by 11.5 per cent. In terms of material, productive zakat succeeded in reducing material poverty by 11.5 per cent. However, the zakat assistance provided does not have a significant effect on poverty alleviation. In the spiritual aspect, productive zakat can maintain mustahiq's spiritual stability. Therefore, as a form of accountability, both vertically and horizontally, to Allah SWT, the impact of zakat must be increased from both material and spiritual aspects.

Evaluating Efficiency of Zakah Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA) Sepky Mardian; Rismayanti Rismayanti; Mustafa Kamal; Rianti Pratiwi
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.2864

Abstract This paper analyzes the efficiency of Badan Aml Zakat Nasional (BAZNAS) and Dompet Dhuafa from 2002 to 2018. Based on selected input and output, the intermediary approach assumes that BAZNAS and Dompet Dhuafa act as a link between muzakki (giver) and beneficiaries. Furthermore, BAZNAS and Dompet Dhuafa were selected as decision-making units (DMU) from 2002 to 2018, and their efficiency was measured using Data Envelopment Analysis (DEA) method under output-orientation with Constant Return to Sclae (CRS) and Variable Return to Scale (VRS) assumptions. The results showed both BAZNAS and Dompet Dhuafa raise the optimum efficiency in the years before 2007. Meanwhile, their inefficiency was mostly due to lack of input such as higher personalia (amil/volunteers) expenses. Therefore, these findings suggests that both technical and scale efficiency should be improved by adjusting the input. This is to achieve the most efficient and productive level of performance in order to fulfill the institutions' objectives as an intermediary between muzakki and the beneficiaries. This paper is among the pioneers that analyzed the efficiency of zakat institutions from their initial establishment to present. Also, existing papers examined data spanning 5 years or less. Hence, long duration of data analysis provides a comprehensive evaluation of fluctuations in the zakat institutions efficiency and their supporting or inhibiting factors.

Analysis of Optimization Model of Haji Financial Investment Portfolio in BPKH RI (Haji Financial Management Agency of the Republic of Indonesia) Arif Setyawan; Hendro Wibowo; Mustafa Kamal
Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 1 (2020): JURNAL EKONOMI DAN PERBANKAN SYARIAH
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v8i1.173

Financial management board hajj is an institution in which manages investment funds haji who uses the shariah principle in Indonesia. This study aims to analyze the optimization of Indonesian BPKH investment in a period of the year 2017-2019 in diversified portfolios by adopting both Markowitz. The research data is historical data on investment is being done by BPKH in 2017-2019 which includes instruments, deposits sharia bonds, and a projection on the stocks, and the real sector accommodation. This study used a quantitative approach with the study descriptive. The technique of analysis that was used in this research is the solutions to the results of the portfolio equation optimal with the help of a computer program ms excel solver. The research results show the portfolio BPKH scenario of Indonesia concerning the period of 2017-2019 which showed the level of expected return and 3 on risk scenario investment composition. About the scenario conservative expected return 7,76 % and on the risk 1,09 % , scenario moderate expected return 14,70 % and on the risk 3,22 %, scenario aggressive expected return 26,62 % and on the risk 6,39 %.

Penerapan Manajemen Mutu Dalam Meningkatkan Kinerja Keuangan Bni Syariah Periode 2010 – 2017 Galuh Gita Pratiwi; Nur S Buchori; Mustafa Kamal
Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2018): JURNAL EKONOMI DAN PERBANKAN SYARIAH
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v6i2.83

The aims of this reasearch is to know the impact implimentation of quality management to increase BNI Syariah financial performance. The methods used to measure financial performance in this study is to compare BNI Syariah financial ratios (capital adequacy ratio, rentability ratio, and liquidity ratio). As for the collection methode in this research is used interview and BNI Syariah annual report periode 2010 untill 2017. The result of this study is quality management applied to BNI Syariah has positive impact on the capital adequacy ratio and profability, especially ROA and ROE. As for the implementation of the management quality applied BNI Syariah in accordance with the principles TQM that proclaimed by ISO, namely the customer focus, leadership, enggagement of people, processing approach, improvement, evidence based decision making, and relationship management.

Menentukan Faktor-Faktor Yang Memiliki Hubungan Minat Mahasiswa STEI SEBI menabung di SEBI Islamic Bank Hendi Mulyana; Mustafa Kamal
Jurnal Ekonomi dan Perbankan Syariah Vol 1, No 1 (2013): JURNAL EKONOMI DAN PERBANKAN SYARIAH
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v1i1.137

Sekolah Tinggi Ekonomi Islam (STEI) SEBI mendirikan sebuah lembaga keuangan syariah. Lembaga keuangan tersebut bernama SEBI ISLAMIC BANK (SIB). SIB berdiri atas dasar pemikiran akan pentingnya suatu lembaga intermediari finansial internal kampus STEI SEBI. Lembaga ini pada awalnya mempunyai maksud mempermudah arus keuangan sekaligus mengembangkan instuisi produktif para pengelola, staff dan mahasiswa STEI SEBI khususnya, serta masyarakat di lingkungan STEI SEBI pada umumnya.Seiring dengan bertambahnya jumlah mahasiswa STEI SEBI tiap tahunnya, tentu menjadi peluang bertambah pula jumlah nasabah SIB. Namun pada kenyataannya mahasiswa yang menabung di SIB masih sedikit.Penelitian ini bertujuan untuk mengetahui pengaruh minat mahasiswa STEI SEBI menabung di Sebi Islamic Bank (SIB). Sumber data dalam penelitian ini adalah data primer yang diperoleh melalu kuesioner dari sebagian mahasiswa angkatan 2008-2011.Teknik pengumpulan data dilakukan dengan survei. Data diperoleh dengan menggunakan kuesioner yang disebar kepada sebagian mahasiswa angkatan 2008- 2011 sebagai sampel baik itu program studi Perbankan Syariah maupun Akuntansi Syariah. Untuk menentukan jumlah sampel penulis menggunkan rumus Slovin, yang mana dari hasil rumus Slovin tersebut dapat diketahui jumlah sampel yang ditentukan sebesar 85 responden dari angkatan 2008-2011 yang berjumlah 535 mahasiswa. Pemilihan sampel dilakukan dengan metode random sampling. Teknik analisis data menggunakan pengujian melalui Uji Validitas dan Reliabilitas data, Chi-Square, serta analisis CHAID. Abstract Sekolah Tinggi Ekonomi Islam (STEI) SEBI has been establishing a shariah financial institutions. The institution namely SEBI ISLAMIC BANK (SIB). SIB has been establishing based on reasoning the urgency of financial intermediary institution internal campus STEI SEBI. Initially the institution had sole to facilitate cash flow both developing productiveness institution manager, staff and students STEI SEBI particularly and society at STEI SEBI generally.Along with increasing the number of students STEI SEBI every year, it would be good opportunity to increase a number of customer SIB. But the fact students who saved at SIB were still slightly.This research had goal to find out the influence students STEI SEBI who saved on Sebi Islamic Bank (SIB). Data sources in this research were primer data that had been obtainable by questioners from part of students 2008-2011.A technique to collect data has been done by survey. Data achieved by questioners that spread to part of students 2008-2009 as sample both majoring Islamic Banking and Islamic accounting. In order to determine number of samples, writer used Solvin’s formula where the result could be discovered the number of samples as 85 respondents from 2008-2011 which amounts 535 students. Determining of samples had been done by sampling random method. Data analysis technique used examination through validation and reliability data, Chi-Square , and CHAID analysis.Keywords : Islamic Microfinance, CHAID Method

The Influence of Online Food Delivery Services and Prices on Increasing Turn of Sales on Culinary Business: Case Study on Go-Food Muhammad Reynaldi; Mustafa Kamal
Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2022): Journal of Islamic Economics and Banking
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v10i2.358

This study aims to examine the effect of online food delivery services and prices on increasing sales turnover of culinary businesses in Kemang District, Bogor Regency. This research is a quantitative study with a population of Go-jek partner culinary businesses in Kemang District, Bogor Regency. The sampling technique in this study used a purposive sampling technique . The number of samples is 100 culinary entrepreneurs who partner with Gofood in Kemang District, Bogor Regency. The research data were analyzed using PLS-SEM (Patial Least Square – Structural Equation Modeling) with SmartPLS software. The results of this study indicate that online food delivery services and prices have a significant effect on increasing sales turnover of culinary businesses in Kemang District, Bogor Regency. So it can be concluded that culinary business people in Kemang District, Bogor Regency need to pay attention to online food delivery services and prices as factors that result in an increase in sales turnover. ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh layanan online food delivery dan harga terhadap peningkatan omzet penjualan bisnis kuliner di Kecamatan Kemang Kabupaten Bogor. Penelitian ini merupakan penelitian kuantitatif dengan populasi bisnis kuliner mitra Go-jek di Kecamatan Kemang Kabupaten Bogor. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Jumlah sampel sebanyak 100 pengusaha kuliner yang bermitra dengan Gofood di Kecamatan Kemang Kabupaten Bogor. Data penelitian dianalisis menggunakan PLS-SEM (Patial Least Square – Structural Equation Modeling) dengan perangkat lunak SmartPLS. Hasil penelitian ini menunjukan bahwa layanan online food delivery dan harga memiliki pengaruh yang positif dan signifikan terhadap Peningkatan Omzet penjualan bisnis kuliner di Kecamatan Kemang Kabupaten Bogor. Maka dapat disimpulkan bahwa pelaku bisnis kuliner di Kecamatan Kemang Kabupaten Bogor perlu memperhatikan layanan online food delivery dan harga sebagai faktor yang mengakibatkan peningkatan omzet penjualan. Kata kunci: Go-food, Harga, Layanan Online Food Delivery, Omzet Penjualan Bisnis.

Faktor Determinan Perolehan Surplus (Defisit) Underwriting Dana Tabarru’ Pada Asuransi Jiwa Syariah Firliyati Hasanah; Mustafa Kamal
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 1, April (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i1.305

This study aims to determine the internal factors and macroeconomic factors that affect the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia. Internal factors used are contributions, investment returns, and claims. And macroeconomic factors used are inflation and Gross Domestic Product (GDP). The research sample was taken by purposive sampling technique, namely as many as 20 sharia life insurance companies. The observation period begins in 2017 and ends in 2020. The analytical method used is panel data regression analysis which is processed using Eviews 10. Based on the panel data regression test results show that simultaneously contributions, investment returns, claims, inflation and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in sharia life insurance companies in Indonesia for the period 2017-2020. Partially shows that contributions, investment returns, claims and GDP have a significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020. Meanwhile, inflation has no significant effect on the underwriting surplus (deficit) of tabarru' funds in Islamic life insurance companies in Indonesia for the period 2017-2020.ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor internal dan faktor makroekonomi yang mempengaruhi surplus (defisit) underwriting dana tabarru’ pada perusahaan asuransi jiwa syariah di Indonesia. Faktor internal yang digunakan adalah kontribusi, hasil investasi, dan klaim. Serta faktor makroekonomi yang digunakan adalah inflasi dan Produk Domestik Bruto (PDB). Sampel penelitian diambil dengan teknik purposive sampling yaitu sebanyak 20 perusahaan asuransi jiwa syariah. Periode pengamatan dimulai pada tahun 2017 dan berakhir pada tahun 2020. Metode analisis yang digunakan adalah analisis regresi data panel yang diolah menggunakan software Eviews 10. Berdasarkan hasil uji regresi data panel menunjukan bahwa secara simultan kontribusi, hasil investasi, klaim, inflasi dan PDB berpengaruh signifikan terhadap surplus (defisit) underwriting dana tabarru’ pada perusahaan asuransi jiwa syariah di Indonesia periode 2017-2020. Secara parsial menunjukan bahwa kontribusi, hasil investasi, klaim dan PDB berpengaruh signifikan terhadap surplus (defisit) underwriting dana tabarru’ pada perusahaan asuransi jiwa syariah di Indonesia periode 2017-2020. Sedangkan inflasi tidak berpengaruh signifikan terhadap terhadap surplus (defisit) underwriting dana tabarru’ pada perusahaan asuransi jiwa syariah di Indonesia periode 2017-2020.

Analisis Determinan Tingkat Proporsi Dana Tabarru’ Pada Asuransi Jiwa Syariah Nuraini Nuraini; Mustafa Kamal
Jurnal Akuntansi dan Keuangan Islam Vol 6, No 2 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i2.3

This research aims to determine influence of the claim risk, retakaful contribution, operating expenses, exchange rate, inflation rate and BI rate toward proportion of tabarru’ funds on Islamic life insurance companies. Sampling is done by purposive sampling technique to get 138 data from different starting ranges data and periods, with the final sample of 23 Islamic life insurance companies during 2010-2017. The method of analysis used in this research is multiple linear regression using unbalanced panel data that processed by using Eviews 9. The result showed that the best estimation model for this research is Random Effect Model (REM). Simultaneously all of the independent variables have significant influence towards proportion of tabarru’ funds. While partially, claim risk has positive significant, retakaful contribution and operating expenses has negative significant influence towards proportion of tabarru’ funds. As for the macroeconomic variables, namely exchange rate, inflation rate and BI rate have no significant influence towards proportion of tabarru’ funds

Determinasi Pengungkapan Sharia Compliance Berdasarkan Standar AAOIFI Pada Bank Syariah Di Asia Tenggara Dwi Kurniasari; Ahmad Tarmidzi Lubis; Mustafa Kamal
Jurnal Akuntansi dan Keuangan Islam Vol 7, No 2, Oktober (2019)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v7i2.95

This study aims to analyze the factors that influence disclosure level of sharia compliance based on AAOIFI standards. The dependent variable in this study is sharia compliance based on AAOIFI standard, while the independent variables are board age, board tenure, DPS educational bacground and firm age. This research is of a quantitative research, and the data used are secondary data. The samples are determined by purposive sampling method, which is as many as 6 Islamic banks in Southeast Asia. The observation period is from 2013 to 2017. The analysis methode used are content analysis to see the level of disclosure of sharia compliance based on AAOIFI and panel data regression analysis to examine the effect of independent variables on the dependent variable. Based on the results of panel data regression, the board age variables, board tenure, DPS educational background and firm age simultaneously influence AAOIFI shari'a compliance rates. However, partially only board tenure has a significant effect on the level of disclosure sharia compliance based on AAOIFI. Whereas, board age variables DPS educational background and firm age do not significantly influence AAOIFI disclosure sharia compliance rates.

Determinasi Kualitas Audit Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Nur Rahayu; Prayogo P Harto; Mustafa Kamal
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 2, Oktober (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i2.130

This research aims to examine empirically the influence of the size of the public accounting firms, auditor specialization industry, the size of the audit committee, and audit delay on audit quality. The population of this research is the companies listed in the ISSI. The data are analyzed by using a multiple linear regression. Proxy measurements for audit quality are using discretionary accrual Kazsnik model. Data analysis shows that the size of the public accounting firms, auditor specialization industry, and audit delay influence the audit quality.Penelitian ini bertujuan secara empiris menguji pengaruh ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay terhadap kualitas audit. Data dianalisis menggunkan regresi linier berganda. Proksi atas kualitas audit menggunakan discretionary accrual Kazsnik model. Penelitian ini menemukan bahwa ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay berpengaruh terhadap kualitas audit.

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